Taxation is an important form and regulation means for the state to obtain fiscal revenue by virtue of political power. The Tang Dynasty inherited the Sui system, and in the early stage, it implemented the rent-sharing tone based on the equal land system. Ren Yong tune is based on population. The so-called "land is rent, body is mediocrity, and households are transferred" is based on the premise that private households grant land. "The Book of the New Tang Dynasty" records: "In the early Tang Dynasty, people were given the opportunity to make a living by mouth, but they were given the opportunity to rent, be mediocre and adjust." During this period, the tax system was based on the number of fields and the number of taxable families. In order to ensure the smooth implementation of rent leveling, it is stipulated that each household should make up a real account, and then compile a household registration book according to the real account, and determine the tax according to the number of male and female households. Hand-in-hand, household registration, land equalization system and rent-to-rent system are based on each other, which is convenient for supervision and management and effectively organizes tax collection and management.

The Tang Dynasty promoted the all-round development of agriculture, industry and commerce by reforming farm tools, building water conservancy, unifying coins and unified measurement, and successively put forward "the rule of Zhenguan", "the rule of Yonghui", "the rule of Heaven" and "the rule of Kaiyuan", thus realizing "the east to the sea, the five ridges of Antarctica, the people are not closed, and they have no food and take their own way". The state functions are effectively performed, the political power is stable, and the state governance order is good.

The Anshi Rebellion, which began in the 14th year of Tianbao (AD 755), was an important turning point in the financial system of the Tang Dynasty. After the Anshi Rebellion, the economy of the Central Plains was ruined, most of the peasants fled, the management was weak, and the national treasury was empty, but the expenditure was not reduced and the levy was endless. Land annexation is serious, taxes and fees and services are unbalanced, farmers' burden is serious, and social contradictions are becoming increasingly acute. The two tax laws were formulated for the above social problems and were more suitable for the social needs at that time. The two tax laws "the household has no host and guest, and the house is a book; People have no choice, and the rich and the poor are the difference. " In other words, as long as there are local assets and land, even locals should pay taxes according to their families. This has expanded the scope of taxation to a certain extent and the tax burden is relatively fair. Of course, it is mainly to meet the financial needs of the central government to maintain political power and social stability.

The state has formed a relationship with taxpayers through tax collection. In order to ensure scientific, reasonable and full payment of taxes, the Tang Dynasty formulated strict weights and measures. Under the tenancy system, "there are four tribute systems: one-day rent, two-day salary, three-day servitude and four-day handyman." Class households rent millet two stones per ding; Its tone is 20 feet each with silk production in the local area, and the cloth is increased by 5 ... Twenty-year-old Ding Fan, doing nothing and accepting his mediocrity, three feet a day; If there is something to add to the service, it will be exempted for five days in ten days and rent-free for thirty days. "

It clearly defined the types, tax rates, tax standards, relief and so on of taxes in the Tang Dynasty, and to a certain extent embodied the determination principles in Adam Smith's Principles of Taxation. The principle of tax decision prevents taxpayers from arbitrarily taxing, increasing the tax burden and threatening extortion. Moreover, the Tax Service Order clearly stipulates that officials have violated laws and regulations during the collection process: "All official documents are accepted according to the number; If you don't go to the department temporarily, you will be treated as a temporary punishment. If you don't follow this rule, you are good at collecting money, or you are good at adding benefits according to style, order and style, and you will get a total of six horses, which is more important than the staff. They all come from the "missing" department. If there are 100 pieces of silk removed from Chiayi's office, it is more than the collection of all people's things. The law is twice as much as 50 yuan, and the crime is only three years. Those who enter the private service are sentenced to' bending the law', which means' entering the private service'. They don't have to enter themselves, but those who are not officials are considered private.